An Employer's Guide To Unemployment Compensation
Unemployment Claim Procedures and Their Affect On Employers' Experience
Accounts

Unemployment Notice

All employers, whether or not liable under
the law, must prepare an Unemployment Notice (Form Connecticut UC‑61) for the
worker upon termination of employment whatever the cause of such termination.
The Unemployment Notice is attached to a separation packet (UC-62T/UC-61).

The packet provides the
worker with telephone claims filing information. When it is either impossible
or impracticable to give the packet and form to the separated employee, it
must be mailed to the worker's last known address. Instructions for its
preparation are shown on the form.

Careful preparation of this notice by the
employer is most important. Unless every item, including the employer's
correct employer number and the employee's Social Security number, is
completed accurately, the employer may have to contend with inquiries
regarding the separation at a later date. Misinformation or lack of
information can result in unwarranted charges to the employer's experience
account.

When the employer provides the claimant with
an unemployment notice with employer certification that the claimant's
unemployment is due to lack of work, further investigation of the separation
normally is not made. If, however the local Unemployment Compensation Job
Center determines that a fact finding hearing is required to determine if an
individual's separation from work entitles him/her to benefits, a notice of
such hearing will be mailed to the employer. THIS HEARING NOTICE WILL BE
MAILED TO THE EMPLOYER'S ADDRESS WHICH APPEARS ON THE NOTICE OF SEPARATION
(FORM UC-61). Where no Notice of Separation is provided to the examiner,
the Administrator will mail the hearing notice to the most recent address of
record provided by the employer to the Administrator's Employer Status Unit.

ISSUANCE OF UNEMPLOYMENT NOTICES SHOULD BE
LIMITED TO CAREFULLY CHOSEN PERSONNEL. THE EMPLOYER WHO ISSUES A "LACK OF
WORK" UNEMPLOYMENT NOTICE ALLOWING AN INELIGIBLE CLAIMANT TO RECEIVE BENEFITS
MAY PAY FOR IT WITH A HIGHER CONTRIBUTION RATE.

Benefit Charging - Taxable Employer

Each employer is potentially chargeable for
benefit payments in the proportion of his base period wages to the total wages
paid by all base period employers.

The processing of each claimant's new claim
will result in the issuance to each base period employer of Form UC‑280
showing the wages paid by the employer during each quarter of the base
period. This form will also reflect the chargeable weekly amount and the
maximum benefits chargeable to the employer during the benefit year.

The employer will not be charged if the
claimant was separated under disqualifying conditions, provided the employer
protests in a timely manner. The employer will also be granted relief from
being charged following a disqualification for the refusal of an offer of
rehire.

The employer's appeal right is limited to the
first notice given in connection with a claim which sets forth his appeal
rights. No issue may be appealed if notice of the right to appeal such issue
has previously been given.

For example, if the employer has been issued
a notification following an approval of a separation issue, an appeal on that
same separation may not be taken on the basis of a subsequently issued Form
UC‑280.

Non-Charging Separation Provisions -
Voluntary Quits

The employer's account can be relieved of
charges if the claimant quits his job under conditions which would result in
disqualification. Under present law a disqualification is imposed..."if, in
the opinion of the Administrator, the claimant has left suitable work
voluntarily and without good cause attributable to the employer,... provided
further, no individual shall be ineligible for benefits if he leaves suitable
work (i) for good cause attributable to the employer, including leaving as a
result of changes in conditions created by his employer, or (ii) to care for
a seriously ill spouse or child, or parent domiciled with the individual,
provided such illness is documented by a licensed physician or (iii) due to
the discontinuance of transportation other than his personally‑owned vehicle,
used to get to and from work, provided no reasonable alternative
transportation is available..."

A disqualification is not imposed and the
employer's account is chargeable if the claimant leaves work for good cause
attributable to the employer, including changes in conditions created by the
employer. If the reason for the quit is as provided by subsections (ii) or
(iii) a disqualification is not imposed, but the employer's account will not
be charged.

Discharges

The employer's account can be relieved of
charges..."if, in the opinion of the Administrator, the claimant has been
discharged or suspended for felonious conduct, conduct constituting larceny of
property or service whose value exceeds $25.00, or larceny of currency
regardless of the value of such currency, willful misconduct in the course of
his employment, or participation in an illegal strike as determined by state
or federal laws or regulations..." Additionally, the employer's account can be
relieved of charges "if it is found by the administrator that [the claimant]
has been discharged or suspended because he has been disqualified under state
or federal law from performing the work for which he was hired as a result of
a drug or alcohol testing program mandated by and conducted in accordance with
such law" or "having been sentenced to a term of imprisonment of thirty days
or longer and having commenced serving such sentence, he has been discharged
or suspended during such period of imprisonment."

If a discharge resulted for reasons other
than willful misconduct, such as inability to perform the work to the
employer's satisfaction, a disqualification will not be imposed, and the
employer's account will be charged.

Willful misconduct means deliberate misconduct
in willful disregard of the employer's interest, or a single knowing violation
of a reasonable and uniformly enforced policy of the employer, when reasonably
applied, provided such violation is not the result of the employee's
incompetence and provided further, in the case of absence from work, Awillful
misconduct@
means an employee must be absent without either good cause for the absence or
notice to the employer which the employee could reasonably have provided under
the circumstances for three separate instances within an eighteen month
period.

Refusals of Work

The Law provides that the account of the
employer who offers reemployment shall not thereafter be charged if a
disqualification has been imposed under Sec. 31‑236
(PDF, 84KB). This section provides for
a disqualification if the claimant fails, without sufficient cause, to accept
suitable work, including a temporary employee's refusal to accept suitable
employment when it is offered to him upon completion of an assignment by a
temporary help service. It further specifies that "Suitable work shall mean
employment in his usual occupation, or field or other work for which he is
reasonably fitted, provided such work is within a reasonable distance of his
residence. In determining whether or not any work is suitable for an
individual, the Administrator may consider the degree of risk involving his
health, safety, morals, physical fitness, prior training and experience,
skills, previous wage level and length of employment." A temporary employee
of a temporary help service who refuses to accept suitable employment when it
is offered to him upon completion of an assignment can be disqualified until
he has earned at least six (6) times his weekly benefit rate.

Refusal by a Claimant of an Offer of
Rehire by the Charged Employer

If a claimant refuses to accept reemployment,
it is the employer's responsibility to inform this Department by means of the
appeal form attached to the charge notification, or by a letter providing
essential details, including the date of the offer. Should the claimant be
disqualified after an investigation of the circumstances, no further benefits
will be chargeable; however, benefits preceding the week in which the refusal
took place will remain charged to the employer's account. Similarly, if the
claimant is rehired and subsequently separates from employment under
disqualifying circumstances, benefit payments prior to the disqualifying
separation will not be affected. If the claimant refuses to accept
reemployment with sufficient cause (he might have found another job, for
example) no disqualification would be attached to the refusal.

Dismissal/Severance Payments -
Allocation

An individual is ineligible for benefits any
week the individual has received or is about to receive remuneration in the
form of wages in lieu of notice, dismissal payments, including severance or
separation payment by an employer to an employee beyond the employee's wages
upon termination of the employment relationship unless the employee was
required to waive or forfeit a right or claim independently established by
statute or common law, against the employer as a condition of receiving the
payment. For example, a severance payment would not be allocable against
unemployment benefits if, as a condition of receiving the payment, the worker
had to sign a waiver of his right to sue his employer under a discrimination
statute or a waiver of his right to bring a wrongful discharge suit.

Other Non-charging Provisions

The employer will also be granted relief from
charges if it is determined that the claimant:

While on layoff from his
regular work, accepted other employment with the employer
which he left after recall by his former employer; OR

Left work
with the employer which is outside his regular apprenticeable trade to return to work in his regular
apprenticeable trade; OR

Left work solely by
reason of government regulation or statute;
OR

Left
part‑time work with the employer to accept other full‑timework; OR

Left
the employer on or after October 1, 1985 to care for a seriously ill
spouse, parent or child; OR

Left
the employer on or after October 1, 1985 due to the discontinuance
of transportation other than his personally‑owned vehicle provided
no reasonable alternative transportation is available; OR

Continued to be employed to the same extent by that employer at the time
he establishes his claim as he had been during his base period provided
such employer notifies the Administrator in a timely fashion.
Effective October 1, 1985, this also applies to reimbursable employers;
OR

Had
earnings of $500 or less from such employer during his base period.

Benefit Charging -
Reimbursement Method Employer

Employers using the Reimbursement option must
reimburse the Unemployment Compensation Fund monthly for benefits attributable
to wages paid by them plus the dependency allowance. The non‑charging
provisions of the law do not apply to reimbursing employers who will be
charged even if the claimant separated under disqualifying conditions and
subsequently earns 10 times his/her weekly benefit rate to re-qualify for
benefits except as previously noted in item 7, "Other Non‑Charging Provisions"
effective October 1, 1985.

Notices to Employers and Appeal
Provisions

If the reason for the claimant's separation
is a voluntary quit or a discharge for misconduct, the employer will be mailed
our Form UC‑840, Notice of Hearing and Unemployment Compensation Claim. The
employer may attend the predetermination Fact Finding interview, request
participation by telephone, or submit the separation information in writing on
our Form UC-790, Fact Finding Supplement.

All pertinent details, including dates,
relating to a separation or work refusal, should be furnished.

The validity of the Adjudication Specialist's
decision is necessarily determined by the adequacy of the facts provided by
the employer and the claimant.

It will prove to the employer's advantage to
provide full and accurate information at the outset. This minimizes the
likelihood of further inquiries and the necessity of appealing a decision
which may have been based on inaccurate or incomplete information.

If benefits are approved, the employer whose
account is to be charged will receive a notification form which includes
information concerning the employer's right of appeal of the benefit award and
of the charging of benefits to his account.

An appeal of the benefit award may be made on
a form provided with the notification, or by letter furnishing a detailed
statement of the basis of the appeal. An appeal filed by mail must be
postmarked (by the United States Postal Service; private postage meters are
not acceptable. If you use a private delivery service, it must be one
approved by the IRS: Airborne Express, DHL Worldwide Express, Federal Express,
or United Parcel Service) or received within twenty-one (21) calendar
days of the date the first notice of potential liability was mailed to you.
If the offices of the Unemployment Compensation Department are closed on the
twenty-first day, you have until the next business day to file an appeal. If
you file by fax or by Internet, your appeal must be received by the Department
of Labor by 11:59 p.m. on the twenty-first day. Any such appeal which is
filed after the twenty‑one day period may be considered to be timely filed if
the filing party shows good cause for the late filing. Within the prescribed
limits, an employer may protest the charging of benefit payments to his
account. Such a protest would normally be predicated upon the circumstances
surrounding the claimant's termination from employment.

To be relieved of charges, the employer must
show felonious conduct, conduct constituting larceny in the third degree,
participation in an illegal strike, or willful misconduct in the course of
employment in the case of a discharge, and in the event of a voluntary
separation that the quit was without good cause attributable to the employer.
Benefits will be approved if the claimant was terminated because of inability
to perform work properly, unless the claimant persisted in an attitude
demonstrating a willful disregard of, or willful indifference to, the employer's
interest.

Effective July 1, 1992, Connecticut General
Statutes Section 31-241, as amended by Public Act 91-107, imposes liability
whenever an employer, after receiving notice of a fact finding hearing in a
local Job Center, fails to appear at an Unemployment Compensation Fact Finding
hearing scheduled in the Job Center or the Job Center Adjudications Specialist
does not receive a timely adequate written response from the employer by the
time the hearing is scheduled to commence on the day the hearing was scheduled. Written responses may
be faxed to the Job Center. An employer who does not participate in the fact
finding process after receiving notice could be liable for unemployment
compensation charges for up to six (6) weeks after the week in which the
employer's appeal to the referee is filed, even if the employer ultimately
wins his appeal before the Referee.

Other Forms Related to
Charges

At the end of each quarter, unless there are
no charges for the period, employers receive a Quarterly Statement of Charges
(UC‑54Q). This is a detailed record of charges (benefits paid to former
employees) to the employer's account for the most recently completed calendar
quarter. It should be checked carefully against payroll records for the same
period to insure the validity of benefit payments. You may appeal a
determination finding you chargeable for a portion of a former employee's
benefits due to your non‑participation in a fact‑finding hearing when you
receive a Quarterly Statement of Charges which includes the weeks in question
if this is your first notification of the approval.

During the first quarter of each year,
employers receive a statement of Experience Account and New Contribution Rate
for the Calendar Year (UC‑54A). For employers qualified for experience rating,
this form shows the data and calculations used to arrive at the employer's
contribution rate.

All notices and forms relating to charges, as
well as contributions returns, are mailed only to the employer's address of
record with the Department. In the case of appeals, if an employer refers the
notification for processing to a location other than the address of record, it
is the responsibility of the employer to insure that appeals reach the
Department within 21 days of the date of notification.

Appeals Referees and the Board of Review

The Unemployment Compensation Law provides for
an Appeals Division consisting of the Referee Section and the Board of Review.
The appeal filed by the employer or the claimant must furnish a detailed
statement of the basis of the appeal. An appeal filed by mail must be
postmarked (by the United States Postal Service; private postage meters are not
acceptable. If you use a private delivery service, it must be one approved by
the IRS: Airborne Express, DHL Worldwide Express, Federal Express, or United
Parcel Service) or received within twenty-one (21) calendar days after
the notification of the decision is mailed. If the offices of the Unemployment
Compensation Department are closed on the twenty-first day, you have until the
next business day to file an appeal. Any such appeal which is filed after the
twenty‑one day period may be considered timely filed if the filing party shows
good cause for the late filing. The employer's appeal rights shall be limited
to the first notice he is given in connection with a claim which sets forth
appeal rights. The appeals may involve claims for benefits, benefit charges to
the employer's account, the interpretation of employment, the establishment of
liability and the contribution rates assigned to an employer.

The employer, the employee and the
Administrator have the right to further appeal a Referee's decision to the Board
of Review, which provides administrative direction, supervision and control for
the Referee Section. An appeal to the Board of Review must furnish a detailed
statement of the basis of the appeal. An appeal filed by mail must be
postmarked (by the United States Postal Service; private meters are not
acceptable. If you use a private delivery service, it must be one approved by
the IRS: Airborne Express, DHL Worldwide Express, Federal Express, or United
Parcel Service) or received within twenty-one (21) calendar days from the
date on which a copy of the decision is mailed to the party. Any such appeal
which is filed after the twenty‑one (21) day period may be considered to be
timely filed if the filing party shows good cause for the late filing.

Any party may appeal a Board of Review's
decision to the Superior Court if the appeal is filed within 31 days from the
date the decision was mailed. The petition must state the grounds on which a
review is sought and must be filed in the office of the Board of Review.

The above - described appeals may also be
submitted, within the same time periods, by faxing an appeal to the number
provided on the decision, or by Internet at the Connecticut Labor Department
Web site: